(ANNEXURE – A)

Directory of Codes for goods not leviable to Excise Duty under the Central Excise Tariff Act, 1995

Code 

 

Description of Goods 

Ad. Val. Rate 

Spec. Rate 

UOC for Spec. Rate 

 

 

 

 

   

  1. Goods leviable to excise duty Under the Medicinal and Toilet Preparations (Excise duties) Act, 1955.

Allopathic Medicinal Preparations 

 

 

 

 

 

 

 

 

(i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages 

 

 

 

001011 

 

(a) Patent or proprietary medicines 

20 

 

 

001012 

 

(b) Others 

20 

 

 

 

 

(ii) Medicinal preparation containing alcohol which are not capable of being consumed as ordinary alcoholic beverages 

 

 

 

001013 

 

(a) Medical preparation containing which contain known active ingredients in therapeutic quantities 

20 

 

 

001014 

 

(b) Others 

20 

 

 

001015 

 

(iii) Medical preparations not containing alcohol but containing narcotic drug or narcotic 

20 

 

 

 

 

2. Medicinal Preparations in Ayurvedic, Unani or other indigenous systems of medicine 

 

 

 

001021 

 

(i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages 

4 

 

 

001022 

 

(ii) Medicinal preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages 

4 

 

 
001023    (iii) All other containing alcohol which are prepared distillation or to which alcohol has been added  4     
001024   

(iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic. 

20     
001030    3. Homeopathic preparations containing alcohol       
      4. Toilet Preparations          
001040    Toilet preparations containing alcohol or narcotic drug or narcotic  50     

 

Code 

 

Description of Goods 

Ad. Val. Rate 

Spec. Rate 

UOC for Spec. Rate 

    B. Alcoholic Liquors for Human Consumption as notified under proviso to Section 3(1) of CTA, 75       
    Goods of heading 220300 of Customs Tariff Act-75       
002011    Not exceeding US $ 20 per case  150     
002012    Exceeding US $ 20 but not exceeding US $ 40 per case  100     
002013    Exceeding US $ 40 per case  75     
    Goods of heading 220410 of Customs Tariff Act-75       
002111    Not exceeding US $ 20 per case  150     
002112    Exceeding US $ 20 but not exceeding US $ 40 per case  100     

002113 

  Exceeding US $ 40 per case  75     
    Goods of heading 220421 of Customs Tariff Act-75       
002211    Not exceeding US $ 20 per case  150     
002212    Exceeding US $ 20 but not exceeding US $ 40 per case  100     
002213    Exceeding US $ 40 per case  75     
    Goods of heading 220429 of Customs Tariff Act-75       
002311   

Not exceeding US $ 20 per case 

150     
002312    Exceeding US $ 20 but not exceeding US $ 40 per case  100     
002313    Exceeding US $ 40 per case  75     
    Goods of heading 220430 of Customs Tariff Act-75       
002411    Not exceeding US $ 20 per case  150     
002412    Exceeding US $ 20 but not exceeding US $ 40 per case  100     
002413    Exceeding US $ 40 per case  75     
    Goods of heading 220510 of Customs Tariff Act-75       
002511    Not exceeding US $ 20 per case  150     
002512    Exceeding US $ 20 but not
Exceeding US $ 40 per case
 
100     
002513    Exceeding US $ 40 per case  75     
    Goods of heading 220590 of Customs Tariff Act 75       
002611    Not exceeding US $ 20 per case  150     
002612    Exceeding US $ 20 but not exceeding US $40 per case  100     
002613    Exceeding US $ 40 per case  75     

 

Code 

 

 

Description of Goods 

Ad. Val. Rate 

Spec. Rate 

UOC for Spec. Rate 

 

 

 

 

Goods of heading 220600 of Customs Tariff Act 75 

 

 

 

 

 

 

002711 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

002712 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

002713 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220820 of Customs Tariff Act 75 

 

 

 

 

 

 

002811 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

002812 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

002813 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220830 of Customs Tariff Act 75 

 

 

 

 

 

 

002911 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

002912 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

002913 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220840 of Customs Tariff Act 75 

 

 

 

 

 

 

003011 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

003012 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

003013 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220850 of Customs Tariff Act – 75 

 

 

 

 

 

 

003111 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

003112 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

003113 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220860 of Customs Tariff Act – 75 

 

 

 

 

 

 

003211 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

003212 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

003213 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

Code 

 

 

Description of Goods 

Ad. Val. Rate 

Spec. Rate 

UOC for Spec. Rate 

 

 

 

 

Goods of heading 220870 of Customs Tariff Act – 75 

 

 

 

 

 

 

003311 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

003312 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

003313 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

 

 

 

 

Goods of heading 220890 of Customs Tariff Act – 75 

 

 

 

 

 

 

003411 

 

 

Not exceeding US $ 20 per case 

150 

 

 

 

 

003412 

 

 

Exceeding US $ 20 but not exceeding US $40 per case 

100 

 

 

 

 

003413 

 

 

Exceeding US $ 40 per case 

75 

 

 

 

 

009000 

 

 

C. All other goods, not leviable to any excise duty (e.g. Live animals , cereals, oil seeds etc.) 

00 

00 

 

 

 

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